Study On The Accounting And Tax Treatment Issues Of Xiyan Reconstruction Project Of Peace West Road

With the rapid development of China's economy in recent years,the process of urbanization continues to advance,the demand for urban infrastructure construction,especially the demand for roads and bridges is increasing.At the same time,the government has increased its investment in transportation infrastructure and not enough to meet the growing demand of people,therefore,the government needs to use social capital to carry out infrastructure construction in the transportation industry.The government purchase service model is an effective financing mode,which can effectively increase the sources of construction funds,and alleviate the financial pressure caused by a large number of infrastructure construction.At the same time,this model for enterprises,broaden the scope and scale of business enterprises,the growth and development of enterprises can play a catalytic role.However,it is worth noting that this model is different from the general architectural model,so that it has particularity in accounting and tax treatment,especially after the camp changed to increase,how to better regulate the accounting and tax treatment,for the construction enterprise is of great significance.This paper is based on the S City X District Xiyan reconstruction project of peace west road for the real case,and in May 1,2016 after replacing business tax with value-added tax(VAT)background ? First,describes the basic situation of the project of xiyan reconstruction project of peace west road,,including the subject survey,the organization form of the project department and the operation stage of the project,etc.Second,combined with the "Enterprise Accounting Standards No.fourteenth-income","Enterprise Accounting Standards No.fifteenth-borrowing costs" and "business tax VAT pilot implementation measures" such as accounting and tax treatment,Considering the income,borrowing costs,follow-up expenditures and changes in accounting and tax changes of the project of xiyan reconstruction project of peace west road,analyzing the accounting and tax issues in the project,and proposing corresponding solutions,finally summarize and improve the accounting process management of the project of xiyan reconstruction project.In this paper,at the same time also hope that,through the peace road west extension renovation project government purchase services involved in accounting and tax treatment of the analysis of existing problems,this project can not only undertake the main body of accounting and tax treatment to provide a practical operation method,alsohope for future similar businesses to participate in government purchase engineering services to provide reference for accounting and tax treatment and train of thought.